全寿命周期成本管理实施存在的问题及对策

本文以全寿命周期成本管理内涵以及原则为论述出发点,分析全寿命周期成本管理实施存在的问题,进而根据这些问题提出具体的措施。     

“微时代”推进高职学生精神生活发展策略研究

"微时代"的到来使高职学生的精神生活面临新的挑战,精神生活的领域和深度也受到深刻影响,也使推进高职院校学生精神生活发展的既有活动空间被挤压,既有工作成效被侵蚀。在自媒体领域,话语权已不再由官方独享,而是走向大众化。有鉴于此,应当从形式上、理念上、内容上、制度上探索创新途径,构建青年学生思想文化"微体系",推进高职院校学生精神生活深入发展。     

日本社会救助制度的最新改革动向及对中国的启示

日本的生活保护制度是日本社会保障制度的重要内容,类似于我国的最低生活保障制度。进入21世纪以来,日本经济、社会遭受全球金融危机、少子高龄化以及3.11东日本大地震的多重影响,其生活保护制度面临着许多新的问题和挑战。日本对生活保护制度进行了改革,为我国社会救助制度的完善提供了有益的借鉴。     

Regression analysis of indicating multiple incremental cost-effectiveness ratios for non-small cell lung cancer treatment

Objectives:

The value of a health technology can be measured in terms of cost and benefit on two-dimensional co-ordinates. This study is to quantitatively analyze the correlation and to conduct a regression on the X-Y plane constituted by cost and QALYs (quality-adjusted life years) associated with the first line treatment, the maintenance treatment, and the second line treatment for non-small cell lung cancer (NSCLC).

Methods:

The cost-effectiveness data of the cost and QALYs were extracted, with respect to the three categories of the NSCLC treatment, from the CEA Registry at Tufts Medical Center, regarding the literature published from 2000–2011. As a result, 44 QALY-cost ratios were identified.

Results:

Based on those extracted data, the correlation and regression analyses were performed by mathematical model using log and square-root functions. The plotted ratios stratified by the three stages for the NSCLC treatment were visually grouped into three clusters. There were statistically significant differences among the correlation coefficients of the cluster. In regression, the log model was found to be better fitted than the square-root model; formulating QALY?=??1.12?+?0.16 log(Cost), ?1.99?+?0.28 log(Cost), and ?0.69?+?0.10 log(Cost) for the first line, the maintenance, and the second line treatment, respectively. Monetary units were standardized to 2008 US dollars.

Conclusion:

A good methodological potential was confirmed so as to assess the Incremental Cost Effectiveness Ratio (ICER) variations, considering stratification by multiple factors such as disease and treatment categories. This study has certain limitations, such as the small number of included articles and the stratification, not reflecting a factor of new genetic findings.     

Business Life Cycle and Capital Structure: Evidence from Chinese Manufacturing Firms

This paper uses a panel data‐fixed effect approach and data collected from Chinese public manufacturing firms between 1999 and 2011 to investigate the impacts of business life cycle stages on capital structure. We find that cash flow patterns capture more information on business life cycle stages than firm age and have a stronger impact on capital structure decision‐making. We also find that the adjustment speed of capital structure varies significantly across life cycle stages and that non‐sequential transitions over life cycle stages play an important role in the determination of capital structure. Our study indicates that it is important for policy‐makers to ensure that products and financial markets are well‐balanced.     

Strategy and environment as determinants of performance: Evidence from the Japanese machine tool industry

This study examines the roles played by the environment and realized strategies on firm-level performance in the Japanese machine tool industry. We examine the effect of environment and strategy on performance using longitudinal data on a sample of 25 Japanese machine tool firms over the period 1979-92. Our results indicate that both firm strategies and the environment play significant roles in influencing profitability and growth. More specifically, whereas both strategy and environmental variables are significantly related to firm profitability, only environmental variables are associated with firm growth. Additionally, in contrast to U.S. based studies, we find that capital expenditures and technological change are not negatively associated with profitability. Rather technological change has a positive impact on firm growth. We discuss the implications of these results for strategic management and provide suggestions for future research.     

Stage of the organizational life cycle and competition as mediators of problem perception for small businesses

An empirical study based upon a sample of 645 small businesses assesses the relationship that life cycle stage and level of competition exhibit with the problems perceived to constrain small business strategic planning. Problems have been identified as either internal (cash flow) or external (competition); they have further been classified as either situational or core problems. Among the most prevalent problems reported by decision makers are customer contact, market knowledge, marketing planning, location, and adequacy of capital. A total of 16 problem areas were identified. Traditional wisdom offers the scenario where problems faced will vary as the organization progresses through the life cycle. Much of this research refutes conventional wisdom in that level of competition was determined to have more of an impact on problem perception.     

滚齿加工误差分析与检验组(之六)——Ⅵ.机床周期误差刀具误差及齿形误差

本文是“滚齿加工误差分析与检验组”一文的第六部分。这部分的主要内容是论述机床周期误差、刀具误差对齿形误差的影响,导出了有关计算的数学模型以及与第Ⅱ公差组的关系。     

通用PC数控系统设计及其在机床数控化改造中的应用

介绍了基于普通微机（PC）的数控系统的设计方法，并将其应用于普通车床（CA6140）的数控化改造，取得较好的经济效果。该数控系统设计方法还可应用于其它机床的数控化改造。